Upstream petroleum operations -- Industry accounting practices -- Contracts that influence accounting decisions -- Accounting for pre-license prospecting, non-drilling exploration, and license acquisition costs, successful efforts -- Accounting for exploratory drilling and appraisal costs, successful efforts -- Accounting for the costs of development, successful efforts -- Depreciation, depletion, and amortization, successful efforts -- Full cost accounting in international operations -- Accounting for production costs and company evaluation -- Recognition of revenue -- Impairment of proved property, wells, equipment, and facilities -- Accounting for future decommissioning and environmental costs -- Accounting for international joint operations -- Disclosure of cost and reserve information